1.audit 审计 t,8p}2,$
2.attestation 鉴证 h""a#n)q}`
3.credibility 可信赖程度 7
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4.audit of financial statements 财务报表审计 9g*MBe:
5.agreed-upon procedures 执行商定程序 Y_)aoRjB
6.high levels of assurance 高水平保证 q;kN+NK64
7.compilation 编制 5_mb+A n,
8.reliability 可靠性 )n[ oP%
9.relevance 相关性 V %cU
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10.professional skepticism 职业谨慎 v$`AN4)}
11.objectivity 客观性 \q8D7/q
12. professional competence 专业胜任能力 -;?5<>zZ
13.Senior/CPA-in-charge 项目经理 M zLx
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14.audit engagement letter 业务约定书 Czs4jHTa`
15.recurring audit 连续审计 t:
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16.the client 委托人 2Q,8@2w;
17.change CPA 更换注册会计师 s)e;
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18.the existing CPA 现任注册会计师 9%?'[jJ
19.the successor CPA 后任注册会计师 "DFj4XKXY9
20.the preceding CPA前任注册会计师 <Dr*^GX>?
21.issue the audit report 出具审计报告 rX%qWhiEJ
22.expert 专家 oj7X9~ nd
23.the board of directors 董事会 SRN:!-
24.knowledge of the entity‘ s business 了解被审计单位情况 I!)gXtJA"
25.assess material misstatement risks评估重大错报风险 <9S?wju4W'
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #@m*yJg<